Barcelona, 22 Sept – For many years there have been inconclusive attempts to prove that improved environmental, social and governance (ESG) performance positively affects overall business performance. Now a new report from a European research team proposes that companies and investors should focus instead on core elements of non-financial performance.
The researchers say that these core elements of non-financial performance, which reflect wider ESG factors, make improved performance easier to isolate and identify. The research ...